Results 21 to 30 of about 25,176 (266)
Earnings Quality and Financial Performance of Kenyan Public Listed Non-Financial Firms [PDF]
International Journal of Management, Accounting and Economics, 2023 This study sought to address the effects of earnings quality on the financial performance of Non-financial firms listed at the Nairobi Securities Exchange(NSE). Three attributes of earnings quality; predictive value, feedback value, and earnings accruals
Edwin Sitienei
doaj +1 more source
Earnings Quality and Stock Returns* [PDF]
The Journal of Business, 2006 An exclusive focus on bottom‐line income misses important information contained in accruals (the difference between accounting earnings and cash flow) about the quality of earnings. Earnings increases that are accompanied by high accruals, suggesting low‐quality earnings, are associated with poor future returns.
Chan, Konan +3 more
openaire +4 more sources
Determinants of earnings quality: The role of managerial ownership
Akuntansi dan Teknologi Informasi, 2023 This research analyzes and determines the effect of investment opportunity set, earnings persistence, and capital structure on earnings quality by making managerial ownership a moderating variable.
Cahya Wahyuningtyas, Taufikur Rahman
doaj +1 more source
The Effect of Earnings Quality Measures on Excess Stock Return [PDF]
مطالعات تجربی حسابداری مالی, 2015 The present study aims at investigating the influence of earnings quality measures on excess stock return and the capability of each one of those measures in explanation for this excess.
D. Forooghi +2 more
doaj +1 more source
Trend study of Earnings Quality over time in Tehran Stock Exchange listed companies [PDF]
مطالعات تجربی حسابداری مالی, 2010 This paper investigates earnings quality’s trend in Tehran stock exchange listed companies over the period 1380-1387 using a sample of 64 companies in 4 industries.
G. Boulou +2 more
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Non-GAAP Earnings and the Earnings Quality Trade-off [PDF]
SSRN Electronic Journal, 2018 Using a large sample of earnings press releases by Australian firms, we compare multiple attributes of non‐GAAP earnings measures with their closest GAAP equivalent. We find that, on average, non‐GAAP earnings are more persistent, smoother, more value relevant, and have higher predictive power than their closest GAAP equivalent.
Andrea Ribeiro +2 more
openaire +2 more sources
The Relationship of Earnings Quality and Dividend: Listed Companies in TSE [PDF]
بررسیهای حسابداری و حسابرسی, 2009 This research has investigated the relationship between earnings quality and dividend. Accruals based on Dechow and Dichev (2002) models, extraordinary items, restatement of the earnings and Pearson correlation between current and next period operating ...
Seyed Hossein Alavi Tabari +3 more
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Earnings Quality on Bucharest Stock Exchange Regulated Market [PDF]
Ovidius University Annals: Economic Sciences Series, 2020 The quality of earnings is an important issue regarding the correct assessment of the financial performance of an economic entity, of the sustainability of earnings.
Mihaela Maria Mihalcea
doaj +2 more sources
The Effect of Inflation Rates on the Earnings Quality of the Companies Listed on Tehran Stock Exchange (TSE) [PDF]
پژوهشهای تجربی حسابداری, 2012 The main goal of this study is to investigate the effect of inflation rates on earnings quality of the companies listed on Tehran Stock Exchange (TSE).
Mohammad Namazi, Hamid reza Rezaei
doaj +1 more source
Arthritis Care &Research, EarlyView.Objective We examined whether 18 months of strength training in individuals with knee varus alignment and medial tibiofemoral osteoarthritis (OA) reduced knee joint loads during walking compared to an attention control group. Methods This study was a secondary analysis of a randomized clinical trial that compared the effects of strength training to a ...
Stephen P. Messier +12 more
wiley +1 more source